239 F

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Deena Ouseph (Querist)
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24 June 2020 Actual Return of a Individual under ITR IV was on actual due date. But later after due date it was found that one amount that was to be credited being missed . So by editing / correcting such return attracts late fee under 239(F) or not ? Sec 239 F is saying that
Provisions of section 234F get attracted if the following conditions are satisfied –
1. The assessee is mandatorily required to file the income tax return as per the provision of section 139; and
2. The assessee has either not filed or has delayed in the filing of the said income tax return.

So whether in this case such late fee will attract or not ? If not what is the relevant section ?

Eswar Reddy S

Eswar Reddy S (Expert)
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24 June 2020 If the original ITR was filed within due date then you have time till the end of the year to revise the return under section 139(5). 234F will not be applicable.No penal provisions. Refer Section 139(5)

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